Skip to main content

Mass. General Laws c.63E

Taxation of pass-through entities on income exceeding surtax threshold

This page links to an unofficial version of each section of G.L. c. 63E.

Skip table of contents
You skipped the table of contents section.
§ 1 Definitions

Added by St. 2026, c. 101, § 21, applicable for taxable years beginning on or after January 1, 2026.

§ 2 Refundable credit for eligible pass-through entity

Added by St. 2026, c. 101, § 21, applicable for taxable years beginning on or after January 1, 2026.

§ 3 Exemptions

Added by St. 2026, c. 101, § 21, applicable for taxable years beginning on or after January 1, 2026.

§ 4 Timing of payment of excise tax

Added by St. 2026, c. 101, § 21, applicable for taxable years beginning on or after January 1, 2026.

§ 5 Collection and administration of excise tax

Added by St. 2026, c. 101, § 21, applicable for taxable years beginning on or after January 1, 2026.

§ 6 Elections

Added by St. 2026, c. 101, § 21, applicable for taxable years beginning on or after January 1, 2026.

§ 7 Regulation and guidance

Added by St. 2026, c. 101, § 21, applicable for taxable years beginning on or after January 1, 2026.

Contact

Online

Library locations and phone numbers
Chat with a law librarian online
Email a reference librarian: lawlibraries@jud.state.ma.us

Help Us Improve Mass.gov  with your feedback

Please do not include personal or contact information.
Feedback